Gajanan Sadashiv Koli, Sangli V. Assistant Commissioner of Income-tax, Circle - 1, Sangli

MA 54/PUN/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0654 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 28-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT . . , MISCELLANEOUS APPLICATION NO S . 50 TO 54/PUN /20 21 ( ARISING OUT OF ITA NO S . 297 TO 301/PUN/2019 ) ASSESSME NT YEAR S : 2005 - 06 TO 2009 - 10 GAJANAN SADASHIV KOLI, PRAGATI COLONY, PLOT NO.335/1, 100 FEET ROAD KHOKALE MALA, SANGLI - 416 416 PAN : AIYPK8531C VS. ACIT , CIRCLE - 1, SANGLI (APP LICANT ) (RESPONDENT) / ORDER PER R.S.SYAL, VP : TH IS BATCH OF FIVE MISCELLANEOUS APPLICATIONS HAS BEEN MOVED BY THE APPLICANT TO RECALL THE IMPUGNED ORDER PASSED ON 25.07.2019 IN RELATION TO THE ASSESSMENT YEAR S 20 05 - 06 TO 2009 - 10 . 2. IT IS OBSERVED THAT THE TRIBUNAL , VIDE THE IMPUGNED ORDER DATED 25.07.2019 , DISMISSED THE ASSESSEES APPEALS ON MERITS ALBEIT IT WAS AN EX PARTE ORDER QUA THE ASSESSEE. THE ASSESSEE HAS PRAYED FOR APP LICANT BY SHRI SUNIL GANOO RESPON DENT BY SHRI S.P. WALIMBE DATE OF HEARING 1 6 - 07 - 2021 DATE OF PRONOUNCEMENT 16 - 07 - 2021 M A NO S . 50 TO 54/PUN/2021 GAJANAN SADASHIV KOLI 2 RECALLING OF THE ORDER OF THE TRIBUNAL UNDER RULE 24 OF THE INCOME - T AX (APPELLATE TRIBUNAL ) RULES, 196 3 WHICH , IN TURN , READS AS UNDER : 24. WHERE, ON THE DAY FIXED FOR HEARING OR ON ANY OTHER DATE TO WHICH THE HEARING MAY BE ADJOURNED, THE APPELLANT DOES NOT APPEAR IN PERSON OR THROUGH AN AUTHORISED REPRESENTATIVE WHEN THE APPEAL IS CALLED ON FOR HEARING, THE TRIBUNAL MAY DISPOSE OF THE APPEAL ON MERITS AFTER HEARING THE RESPONDENT: PROVIDED THAT WHERE AN APPEAL HAS BEEN DISPOSED OF AS PROVIDED ABOVE AND THE APPELLANT APPEARS AFTERWARDS AND SATISFIES THE TRIBUNAL THAT THERE WAS SUFFICIENT CAU SE FOR HIS NON - APPEARANCE, WHEN THE APPEAL WAS CALLED ON FOR HEARING, THE TRIBUNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX PARTE ORDER AND RESTORING THE APPEAL. 3. ON GOING THROUGH THE PRESCRIPTION OF THE RULE, IT IS EVIDENT THAT WHERE THE APPELLANT DO ES NOT APPEAR WHEN THE APPEAL IS CALLED ON FOR HEARING, THE TRIBUNAL MAY DISPOSE OF THE APPEAL. PROVISO TO THIS RULE STATES THAT WHERE AN APPEAL HAS BEEN SO DISPOSED OF AND THE APPELLANT THEREAFTER SATISFIES THE TRIBUNAL THAT THERE WAS SUFFICIENT CAUSE FO R HIS NON - APPEARANCE, I T SHALL MAKE AN ORDER SETTING ASIDE THE EX P ARTE ORDER AND RESTORING THE APPEAL. THE LD. AR IN THE INSTANT CASE STATED THE REASONS FOR WHICH HE COULD NOT APPEAR WHEN THE APPEAL S W ERE CALLED ON FOR HEARING. HE FURTHER SUBMITTED THAT THE ASSESSEE WISHES TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME IN RESPECT OF THESE APPEALS. WE ARE SATISFIED WITH THE M A NO S . 50 TO 54/PUN/2021 GAJANAN SADASHIV KOLI 3 REASONS GIVEN BY THE LD. AR FOR NON - APPEARANCE. THE IMPUGNED TRIBUNAL ORDER IS , THEREFORE, RECALLED AND ALL THE APPEALS ARE DIREC TED TO BE FIXED FOR HEARING ON 20 - 07 - 2021. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH JULY , 20 21 . SD/ - ( R.S.SYAL ) / VICE PRESIDENT PUNE ; DATED : 1 6 TH JUL Y , 20 21 SATISH / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEAL S ) - 1, KOLHAPUR 4. THE PR. CIT - 1 , KOLHAPUR 5. , , SMC / DR SMC , ITAT, PUNE; 6. / GUARD FILE . / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE M A NO S . 50 TO 54/PUN/2021 GAJANAN SADASHIV KOLI 4 DATE 1. DRAFT DICTATED ON 16 - 07 - 2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 16 - 07 - 2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND ME MBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8 . FILE SENT TO THE BENCH CLERK SR.PS 9 . DATE ON WHICH FILE GOES TO THE HEAD CLERK 10 . DATE ON WHICH FILE GOES TO THE A.R. 1 1 . DATE OF DISPATCH OF ORDER. *